August 8, 2002
CLA-2-44:RR:NC:SP:230 I84246CATEGORY:CLASSIFICATIONTARIFF NO.:4419.00.8000
Ms. Cheryl Santos
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895RE: The tariff classification of a wooden tray with ceramic insert and bowls, from China.
Dear Ms. Santos:
In your letter dated July 18, 2002, you requested a tariff classification ruling.
A sample identified as a wood “chip & dip cheese tray” (item #187330) was submitted for our examination and is being returned to you as requested. It is a 12” x 17½” x 7/8”(H) solid wood tray with four rubber feet. The top incorporates a flat, 6”-square ceramic-tile inlay intended to provide a hard surface for cutting cheese. There are also circular indentations that accommodate two small ceramic bowls, which are packed together with the tray in a printed retail carton. The surface of the tray has three additional recessed areas designed to hold chips, crackers or the like. This merchandise will be regarded as a composite good whose essential character is imparted by the wooden tray, which predominates over the ceramic components in terms of appearance, weight, surface area and, presumably, value.
The applicable subheading for the wooden tray with ceramic insert and bowls will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood: other than forks and spoons. The rate of duty will be 3.2%.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,